THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS
| Main Authors: | Adhayanti, Adhayanti, Yusuf, Marwah, Wiyana, Anim |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2022
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/28 https://journal.inspiring.or.id/cjba/article/view/28/23 |
| ctrlnum |
article-28 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS</title><creator>Adhayanti, Adhayanti</creator><creator>Yusuf, Marwah</creator><creator>Wiyana, Anim</creator><description lang="en-US">Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency).
Design/methodology/approach – Data analysis technique used is multiple linear regression
Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud.
Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages
Keywords: Information Asymmetry, Individual Morality, Whistleblowing
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2022-10-19</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/28</identifier><identifier>10.58792/cjba.v2i2.28</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA); 181-204</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v2i2</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/28/23</relation><rights lang="en-US">Copyright (c) 2022 Contemporary Journal on Business and Accounting</rights><recordID>article-28</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Adhayanti, Adhayanti Yusuf, Marwah Wiyana, Anim |
| title |
THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2022 |
| url |
https://journal.inspiring.or.id/cjba/article/view/28 https://journal.inspiring.or.id/cjba/article/view/28/23 |
| contents |
Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency).
Design/methodology/approach – Data analysis technique used is multiple linear regression
Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud.
Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages
Keywords: Information Asymmetry, Individual Morality, Whistleblowing
Paper Type Research Result |
| id |
IOS19745.article-28 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:51Z |
| last_indexed |
2024-06-13T04:01:51Z |
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dc |
| _version_ |
1801717580556140544 |
| score |
9.9049015 |